61.  In a week when Americans scrambled to complete their tax returns, their leaders were jousting for the best position in the annual budget battle.

62.  In the Western Conference, Utah might be in the best position.

63.  Indeed, many analysts say that after it assimilates Corestates, First Union is in by far the best position for other acquisitions in the Northeast.

64.  Insurance companies in the best position to benefit from the ruling include those who have already been developing relationships with banks for the sale of annuities.

65.  It is the operating sublessee who is in the best position to profit from near-term growth in rents.

66.  Latino students are in the best position to benefit from bilingual education because there are more Spanish bilingual teachers than any other.

67.  Mora said his best positions are left field and center.

68.  More affluent people, he said, are in the best position to take advantage of tax-free savings plans.

69.  More like Hannibal, coolly charting out the best positions for his elephants, and decisively heading tusks-first into the breach.

70.  Nobody finished higher than the Diamondbacks, and Luis was the best position player on that team, taking nothing away from the year Barry had.